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2007 (9) TMI 244 - HC - Income TaxArticles conditionally and presentation of the articles neither bear the name of the company nor its logo and hence, it cannot be treated as meant for advertisement - It was given under a definite scheme for promotion of sales and the items were to be presented by the assessee only on attaining some specific targets - rule 6B would not be attracted and hence, it would come within the trade promotion and not advertisement – deduction allowed
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